A conventional anode coupled plasma etching process has been developed to etch 300 µm-deep cavities and 600 µm-through holes with nearly vertical sidewalls into single crystal silicon. An optimized SF6/O2 gas mixture results in a nearly vertical etching profile. A silicon wafer was fabricated with a large number of cavities and through holes with less than 1 percent uniformity. It was also experimentally confirmed that this process can be used to etch vertical cavities and through holes in single-crystal silicon with any orientation. This process has the advantage of unlimited etching depth and etching patterns. Advantages in mechanical strength are obtained because a micro-curve is formed at the bottom edge of the cavities. This etching process developed on a conventional plasma etching system was utilized to fabricate a torsional vibrator that consists of single-crystal silicon and Pyrex glass.